PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD
ITAT/89/2025HC Calcutta21 Jul 2025
Bench: The Learned Tribunal – One By The Assessee & The Other By The Revenue Which Have Been Disposed Of By A Common Order, Impugned In This Appeal. 2. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :
For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. J.P. Khaitan, Senior Advocate
Section 14ASection 260ASection 37(1)Section 40a
disallowance under Section 14A
read with Rule 8D, deduction under Section 801A, deduction under Section
80IC. The assessment was completed under Section 143(3) of the Act by
order dated 29.03.2014. Aggrieved by the same, the assessee preferred
appeal before the Commissioner of Income Tax (Appeals) 2, Kolkata. The
appeal was partly allowed by order dated 27.03.2017. Challenging the said
